Abstract [en]

Institution: School of Business, Society and Engineering, Mälardalen University

Authors: Eliane Kastoune Metkelna Tecleberhan

(95/11/11) (95/03/02)

Title: The impact of digitization on the work of auditing

Tutor: Ulla Pettersson

Keywords: Audit, technology, Audit system, Cloud, Automation

Research questions: How has the auditor's work method of auditing been affected by the development of audit system and IT-tools?

Purpose: The purpose of the thesis is to describe and explain how the use of audit systems and IT-tools affects the method of auditing

Method: The bachelor thesis is based on a qualitative method to be able to explain how digitization has affected the method of auditing

Conclusion: Digitization has a major impact on the audit and its way of working. It has primarily influenced the auditors' working methods regarding the audit process in a positive way. This has led to increased efficiency, which results in the auditors giving more time to risk assessments, analysts and security for audits.